Following are preacquisition financial balances for Padre Company and Sol Company as of December 31. Also included are fair values for Sol Company accounts.

	Padre Company			Sol Company
	Book Values			Book Values		Fair Values
	12/31			12/31		12/31
Cash	$	571,500		52,250		$	52,250
Receivables		235,500		350,000			350,000
Inventory		425,000		250,000			307,800
Land		602,500		216,000			188,900
Building and equipment (net)		632,500		365,000			429,300
Franchise agreements		312,000		256,000			286,000
Accounts payable		(333,000	)	(141,000	)		(141,000	)
Accrued expenses		(157,000	)	(52,250	)		(52,250	)
Longterm liabilities		(957,500	)	(725,000	)		(725,000	)
Common stock$20 par value		(660,000	)
Common stock$5 par value				(210,000	)
Additional paidin capital		(70,000	)	(90,000	)
Retained earnings, 1/1		(557,500	)	(244,000	)
Revenues		(990,000	)	(411,000	)
Expenses		946,000		384,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $127,500 in cash and issuing 16,400 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $21,500 as well as $6,800 in stock issuance costs.

Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed. (Input all amounts as positive values.)